Overview of Assessment Findings

The Philippines has made significant progress in integrating gender into public financial management (PFM) through the adoption of various laws and guidelines and the institutionalization of reporting requirements. This is primarily driven by the landmark policies such as the Magna Carta of Women (MCW; Republic Act [RA] No. 9710) passed in 2009. Various policies and guidelines have also been issued to ensure Gender Responsiveness of the PFM throughout the budget cycle, including in the planning and design, allocation of resources, tracking of resources upon implementation and reporting. 

Out of the nine indicators, seven indicators received a score above average. Three indicators scored “A”, four indicators scored “B”, one indicator scored “C” and one indicator scored “D+”. The scores are presented in Figure 1 and Table 4. 

Key Assessment Findings

Proposed changes in expenditure policy include an assessment of gender impacts. This is performed using the Harmonized Gender and Development Guidelines (HGDG) and the National Evaluation Policy Framework (NEPF), which includes gender mainstreaming as a criterion for evaluating programs and projects. However, proposed changes in revenue policy do not include an assessment of gender impacts.

Economic analyses conducted to assess all major investment projects include analysis of the impacts on gender and the results are published. The HGDG provides a framework for integrating gender concerns into various stages of the project cycle, from identification and design to implementation and evaluation.

The budget circular requires budgetary units to provide information on the gender impacts of new spending proposals but not proposed reductions in expenditures. The budget circular also requires the analysis to include sex-disaggregated data on the planned outputs and outcomes for service delivery. The Philippine Commission on Women (PCW) annually issues a memorandum circular with respect to this.

The annual government’s budget proposal documentation includes all the required documents. It includes an overview of government’s policy priorities for improving gender equality, details of budget measures aimed at strengthening gender equality, and assessment of the impacts of budget policies on gender equality.

Sex-disaggregated information is published annually on the planned outputs and actual outputs for all service delivery ministries, but not on planned and actual outcomes. These are contained in the annual Gender and Development (GAD) Plans and Budgets (GPBs) and Accomplishment Reports (ARs).

Expenditure is tracked against budget allocations that are specifically classified in the government’s chart of accounts as being associated with targeted gender outcomes. The GPB table of the agencies includes the allocated budget for each GAD activity being pursued by the agency as identified in the Program Expenditure Classification (PREXC).

Evaluations of the efficiency and effectiveness of service delivery that include an assessment of gender impacts have been carried out and published. The 2022 MCW Assessment Report highlights sectoral progress on the implementation of the MCW between 2019 and 2021 for its triennial reporting to Congress. Specifically, the assessment analyzed implementation outcomes and identified good practices among key implementing agencies, including select local government.

Legislative review of audit reports does not include gender impacts. The legislature’s scrutiny of audit reports does not include a review of the impacts on gender of service delivery programs.